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Accounts Payable Advisory No. 7
… when processing payments to vendors. Improper preparation of vouchers payable to Barnes and Noble may delay payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleTotal Spending – 2023 Financial Condition Report
Spending generally reflects the States program priorities Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingDiNapoli Finds Slow Property Tax Growth for Local Governments
… to keep pace with increasing costs, according to New York State Comptroller Thomas P. DiNapoli’s 2014 Annual … to override their tax cap in the first year of the new tax freeze law was about the same as in the year prior. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOpinion 88-8
… from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … contracts. Article 18 of the General Municipal Law (§§800, et seq .) contains provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the … Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended March 31, 2023. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … agreed to by DMV, to ascertain the expenses it incurred in administering the Acts for the State Fiscal Year ended …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOversight of Nurse Licensing
… and nurse practitioner – in New York State. To qualify for a nursing license, applicants must meet certain … under the Education Law. The Department is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is responsible for investigating complaints and prosecuting professional …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingComptroller DiNapoli Releases School Audits
… the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, … district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch fund. Auditors also found that the school …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Lehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followState Comptroller DiNapoli Releases Audits
… pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, … are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in … As eligibility factors change, individuals may transition between Medicaid and the Essential Plan, resulting in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfPutnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfOpinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … imposed in the area of the county outside the city must be allocated to the area of the county outside the city in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3